Environmental Accounting of Maharatna Companies

Authors

  • Alok Kumar Banaras Hindu University
  • Narayan Pandey Banaras Hindu University

DOI:

https://doi.org/10.33516/maj.v50i12.20-26p

Abstract

Environmental accounting and disclosure has emerged as an important dimension of reporting practices. The methodology of this explorative study is the content analysis of annual reports and websites of Coal India, IndianOil, and NTPC. The objective is to discuss the concept and scope of environmental accounting and to investigate the level and extent of corporate environment disclosure and reporting practices in Maharatna companies.

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Published

2015-12-01

How to Cite

Kumar, A., & Pandey, N. (2015). Environmental Accounting of Maharatna Companies. The Management Accountant Journal, 50(12), 20–26. https://doi.org/10.33516/maj.v50i12.20-26p

Issue

Section

Cover Story

References

Environmental Accounting Guidelines (2005), Ministry of Environment, Japan

Agarwalla, SK (2013), Financial Literacy among Working Young in Urban India, Research and Publications, IIM

Anuradha, T (2014), Environmental Accounting – A Case Study of Cement Sector in India, ANNQUEST

Goswami, M (2014), Corporate Environmental Accounting: The Issue, Its Practices and Challenges; A Study on Indian Corporate Accounting Practices; IOSR Journal of Business and Management